In Spain, e-invoicing with the public sector has been mandatory since 2015 through FACe (the government’s invoice portal). For business-to-business (B2B), it will become mandatory in stages once the detailed regulation is officially published under the “Crea y Crece” law. This guide explains what an electronic invoice is, when B2B becomes mandatory, how it differs from Verifactu (the anti-fraud rules for billing software), and what to do now if you sell to the public sector or to other businesses.
What is an electronic invoice in one line?
A tax invoice in digital form that stays readable, proves who sent it, and shows it hasn’t been changed.
Where is it already mandatory?
B2G (business to government) has required e-invoicing since January 2015 via FACe.
When will it be mandatory for B2B?
After the B2B regulation is published. Companies above 8 million euros in turnover will have 1 year to comply. Everyone else will have 2 years.
Is Verifactu the same thing?
No. Electronic invoicing defines the document and the network used to send/receive it. Verifactu is a separate rule set for billing software that blocks hidden edits and parallel records. Here’s the difference explained.
Do I need a special format today?
For B2G, yes: Facturae 3.2.1/3.2.2 (Facturae is Spain’s XML file format for public-sector e-invoices). For B2B, formats and exchange rails will be set in the final regulation.
What should I do now?
Pick software that can issue, receive, acknowledge, and store e-invoices, supports FACe/FACeB2B, and is ready for Verifactu.
Simple definition.
An electronic invoice is just a normal tax invoice in a digital file. It must be readable, show who sent it, and prove no one altered it after issuing.
Where Spain stands today.
Core elements.
It has the same fields as paper: number and series, issuer and customer details and tax ID, dates, concept, taxable base, VAT, and totals. The change is how you send, receive, confirm, and store it.
Three legal qualities you must guarantee.
How to guarantee them.
Use a qualified electronic signature (a certified digital ID), EDI (a standard way companies exchange documents), or strong internal controls that leave an audit trail. The B2B rule will also define the exchange method, acknowledgement messages, and - if confirmed - how to report payment status.
B2G.
Use Facturae 3.2.1/3.2.2. You can create it with the desktop tool or MiFacturae (the public web app) and send it through FACe. You can then track status in the portal or through an integration.
B2B.
The regulation will set the formats, how systems talk to each other, and status reporting. Expect a public rail plus private platforms that must interconnect. Your software will need to connect (directly or via a gateway), exchange messages both ways, and handle acknowledgements without manual work.
Names you will keep seeing.
Already mandatory.
If you invoice a public administration, you must use Facturae and send it through FACe. Paper or simple PDF is not valid there.
B2B will become mandatory under Crea y Crece.
All B2B invoices must be issued, sent, and received as e-invoices after the regulation is published. Timeline from that date:
2026 snapshot.
The government ran another public hearing in 2026. Final approval is pending. Plan for roll-outs during 2027.
Penalties (high-level).
Drafts mention fines if a business doesn’t allow e-invoice reception or access to past invoices for former customers. Treat numbers as context until the final text is out.
Practical take.
Even before the final text, align with what’s stable today: Facturae/FACe for B2G and connectivity to FACeB2B. Remember: Verifactu (Spain’s anti-fraud software rules that add a QR code and secure records) is separate and starts in 2026 for software users.
Legal basis.
Law 18/2022 extends e-invoices to all B2B deals to cut late payments, improve traceability, and push digital tools.
Implementation logic.
Phased by turnover once the regulation is published: big firms first, then SMEs and self-employed a year later.
Payment status reporting.
Drafts in 2025 included that recipients report invoice status and, in many cases, the effective payment and date. This links e-invoicing to late-payment control.
How rails will coexist.
Facturae stays for B2G. For B2B, the rule will set how the public solution and private platforms connect. Your tool should issue, receive, acknowledge, report statuses (if confirmed), and archive - all in one place.
General rule.
If you are a business or a professional, you must issue an invoice for all your operations. This comes from Spain’s Billing Regulation.
Simplified invoices and thresholds.
When to avoid simplified invoices.
Between businesses, the recipient usually needs a full invoice to deduct VAT. If your activity is not on the list that allows simplified invoices up to 3,000 euros, issue a full invoice even for small amounts.
Edge cases.
What to do if they don’t give me an invoice.
B2G today
B2B once the regulation is published
Acceptance and rejection in practice.
Archiving that passes an audit.
B2B e-invoicing will be required under Crea y Crece. Prepare now: choose a tool that already works with Facturae and FACe for B2G, is ready to interconnect for B2B, and meets Verifactu from 2027. When the regulation is published, your 1- or 2-year countdown begins. Plan early so e-invoicing feels like a smooth upgrade, not a last-minute scramb
